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    <title>TDS on Laborer Wages Falls u/s 192, Not Section 194C; Wages Classified as Salaries for Tax Purposes.</title>
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    <description>TDS u/s 194C or 192 - non deduction of TDS on payment of wages to the labourers - the wages in the instant case are covered under section 192 of the Act. Therefore the provisions of section 194C are not applicable - AT</description>
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      <description>TDS u/s 194C or 192 - non deduction of TDS on payment of wages to the labourers - the wages in the instant case are covered under section 192 of the Act. Therefore the provisions of section 194C are not applicable - AT</description>
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